The Law Reports (Queen's Bench Division)
[1900] 1 QB 310
[IN THE COURT OF APPEAL.]
MULLER & CO.'S MARGARINE, LIMITED
v.
COMMISSIONERS OF INLAND REVENUE.
1899 Dec. 7.
A. L. SMITH, COLLINS and VAUGHAN WILLIAMS L.JJ.
Revenue
— Stamp
— Conveyance on Sale
— Goodwill
— Contract “made” in the United Kingdom
— “Equitable Interest in Property”
— “Property locally situate out of the United Kingdom”
—
Stamp Act, 1891 (54 & 55 Vict. c. 39), s. 59, sub-s. 1.